Procedural timelines for charitable registration may be treated as directory to mitigate transitional electronic filing hardships and enable merit review. The tribunal treated administrative timeline extensions and electronic-filing difficulties as relevant to construing statutory deadlines for charitable ... Summary
Procedural timelines for charitable registration may be treated as directory to mitigate transitional electronic filing hardships and enable merit review.
The tribunal treated administrative timeline extensions and electronic-filing difficulties as relevant to construing statutory deadlines for charitable approval, regarding the contested filing timelines as directory rather than strictly mandatory where substantive compliance existed, and directed merit-based reconsideration instead of dismissal solely for technical delay.
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